9911796707
TMI Blog2024 (9) TMI 415X X X X Extracts X X X X X X X X Extracts X X X X ..... 1) TMI 1324 - SUPREME COURT] stating, the review petition filed by the revenue against the order has been dismissed. The Appellant s request for provisional release of goods was fully covered by the provisions of Section 110A of the Act. Accordingly, the impugned order is set aside and appeal is allowed. Since, the this matter of provisional release of the goods is pending for last more than five years, in the interest of justice, the adjudicating authority is directed to order for provisional release of goods in accordance with law within a period of one month from the date of this order. Appeal allowed. - HON'BLE MR. RAMESH NAIR, MEMBER ( JUDICIAL ) HON'BLE MR. RAJU, MEMBER ( TECHNICAL ) For the Appellant : Shri Devashish K Triv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the MFD requires to be provisionally released. Further, the valuation done by the Chartered Engineer in not in accordance with the customs valuation rules as well as the relevant circular. Therefore, in such circumstances, it is settled that the declared value has to be accepted and the goods are required to be provisionally released. He placed reliance on following documents, circulars and judgments. (i) Valuation report dtd. 06.08.2018 of Chartered Engineer (ii)Opinion dtd. 31.01.2019 of same Chartered Engineer (iii)Instruction/Circular dtd. 19.11.1987 on valuation of second hand machinery. (iv) Instruction/Circular dtd. 15.10.2015 on valuation of second hand machinery. (v) Instruction/Circular dtd. 05.02.2020 on valuation of second ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the said Circular was merely in the nature of a general guideline , and did not incorporate any mandate. We, having perused para 2 of Circular 35/2017-Cus. supra, vis-a-vis Section 110A of the Act, are not inclined to be so magnanimous. According to us, para 2 of Circular 35/2017-Cus. is clearly contrary to Section 110A and is, consequently, void and unenforceable at law. It is not permissible for the CBEC, by executive fiat, to incorporate limitations, on provisional release of seized goods, which find no place the parent provision, i.e. Section 110A of the Act. Executive instructions may, the district, supplement the statute, where such supplementation is needed, but can never supplant the statutory provision. By excluding, altogether, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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